https://www.taxtmi.com/caselaws?id=436045 A deposit made after the show cause notice but before adjudication can be treated as a valid pre-deposit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 where the scheme and its circular contemplate recognition of such payments. The authorities must assess supporting challans and correspondence in a practical manner and cannot reject a declaration on a mere technical doubt about attribution of the payment when the material shows the disputed amount was paid before adjudication. In a settlement-oriented legacy dispute scheme, undue technicality is inconsistent with the intended objective of resolving disputes and encouraging closure. en-us Mon, 27 Mar 2023 00:00:00 +0530 Tue, 04 Apr 2023 08:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436045 A deposit made after the show cause notice but before adjudication can be treated as a valid pre-deposit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 where the scheme and its circular contemplate recognition of such payments. The authorities must assess supporting challans and correspondence in a practical manner and cannot reject a declaration on a mere technical doubt about attribution of the payment when the material shows the disputed amount was paid before adjudication. In a settlement-oriented legacy dispute scheme, undue technicality is inconsistent with the intended objective of resolving disputes and encouraging closure. Case-Laws Service Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436045